会计专业英语教案Introduction of Accountings

淄博职业学院《会计英语》课单元初九年级数学初九年级数学教案初九年级数学教案教学设计方案教师:序号:一授课时间第一周周五第三-四节授课班级P一四会计一,二班上课地点南区B四一六教学单元名称UNIT一IntroductionofAccountings课时数二教学目地一.ExplainWhatAccountingIs二.TheNatureandFunctionofAccounting三.TheDivisionofAccounting四.AccountingEthics教学重点一.ExplainWhatAccountingIs二.TheNatureandFunctionofAccounting教学难点三.TheDivisionofAccounting四.AccountingEthics目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听马云IPO路演视频二,专业术语accounting[ə'kauntiŋ]n.会计accountant[ə'kauntənt]n.会计员,出纳business['biznis]n.企业;实业;行业;营业;商业;生意;买卖;易capital['kæpitəl]n.首都,大写字母,资产a.首都地,重要地creditor['kreditə]n.债权expense[ik'spens]n.消费,支出accurate['ækjurit]a.准确地,精确地tax[tæks]n.赋税,税捐stockholder['stɔkˌhəuldə]n.股东五零分钟三,典型例句Businessisthegeneraltermappliedtotheactivitiesinvolvedintheproductionanddistributionofgoodsandservices.Accountingisusedtorecordandreportthefinancialeffectsofbusinessactivities.Itprovidesthemeansofrecordingandmunicatingthesuccessesandfailuresofbusinessorganizations.企业是通用术语,适用于涉及生产商品与提供服务地商业机构。会计用来记录与报告企业地财务状况,它提供了记录与反映商业机构成功与失败地方法。Allbusinessentitieshavesomemonactivities.Onemonactivityistheacquisitionofeconomicresources.Theseresources,oftenreferredtoas"capital",efromthreesources:(一)investors(owners),(二)creditors(lenders),and(三)thebusinessitselfintheformofearningsthathavebeenretained.所有经济实体都有一些同地活动,其常见地活动就是取得经济资源。这些资源往往被称为"资本",它有三个来源:（一）投资者（所有者）;（二）债权（银行）;（三）公司业务本身地留存收益。Accountantsmeasureandmunicatetheresultsoftheseactivities.Inordertomeasuretheseresultsasaccuratelyaspossible,accountantsfollowafairlystandardsetofprocedures,usuallyreferredtoastheaccountingcycle.Thecycleincludesseveralsteps,whichinvolveanalyzing,classifying,recording,posting,closing,andreportingthetransactionsofabusiness.会计员计算并传达这些运作地结果。为了尽可能计算准确,会计员遵循一组标准程序,通常被称为会计循环。这个循环包括分析,分类,记录,过账,结账与易报告几个步骤。一.一.一TheNatureandFunctionofAccountingHowdostockholdersgetinformationaboutthefinancing,investing,andoperatingactivitiesofabusiness?Theroleofaccountingistoprovidethisinformation.Accountingprovidesdataformanagerstooperatethebusinessandforotherstockholderstoassesstheperformanceandfinancialpositionofthebusiness.会计正式被定义为一个信息系统,对企业行定量与定地分析。即意在为企业经济决策提供有用地信息。Accountingisformallydefinedasasystemforproviding"quantitativeinformation,primarilyfinancialinnature,abouteconomicentitiesthatisintendedtobeusefulinmakingeconomicdecisions."会计正式被定义为一个信息系统,对企业行定量与定地分析。即意在为企业经济决策提供有用地信息。Whomakesthesedecisionsandinformedjudgments?Usersofaccountinginformationincludemanagersoftheentityororganization,ownersoftheorganization,potentialinvestorsandcreditorsoftheorganization,employees,andvariousfederal,state,andlocalgovernmentalagenciesthatareconcernedwithregulatoryandtaxmatters.Thefollowingillustratessomeoftheusersandusesofaccountinginformation谁去做这些决定与判断？会计信息使用者包括企业或组织地管理者;企业地所有者;潜在地投资者与债权;雇员;监管税收问题地各联邦,州与地方政府机构。以下列举了一些地用户与会计信息地使用情况。Managers:Whenplanning,directing,andcontrolling,managersmakemanydecisionsandinformedjudgments.管理员:当管理者在规划,指导,管理地时候,会做出许多决定与明智地判断Investors:Whenconsideringwhetherornottoinvestapany,investorsuseaccountinginformationtoassesstheamounts,timing,anduncertaintyoffuturecashreturnsontheirinvestment.投资者:投资者考虑是否投资一个公司地时候,会使用会计信息去评估投资金额,投资年限与投资回报。一零分钟一零分钟与投资回报。Creditors:Whendetermininghowmuchmoneytheylendacustomerbeforereceivingpayment,creditorsassesstheprobabilityofcollectionandtherisksoflate(ornon-)payment.债权:当债权在收到客户付款之前要确定应该借出多少钱,并且它们要估测收款地可能及客户晚付款（或不付款）地风险。Employees:Whenplanningforretirement,employeesassessthepany’sabilitytoofferlong-termjobprospectsandanattractiveretirementbenefitspackage.员工:员工在计划退休地时候,会评估公司有没有提供长期职业发展与诱地退休福利地能力。SEC(SecuritiesandExchangemission):WhenreviewingforpliancewithSECregulations,analystsdeterminewhethertodiscloseallrequiredinformationtoinvestorsornot.证券易委员会（证监会）:在遵守证券易委员会地规定审查时,分析确定是否给投资者披露所有所需地信息。TaxingauthoritiesState,territoryandfederalgovernments:Levytaxesonindividualsandbusinesses.Inetaxiscalculatedusingaccountinginformation.Businessdeterminetheirgoodsandservicestaxfromaccountingrecordsthatshowhowmuchtheyhavepurchasedansold.对企业与个征税地政府部门:所得税是根据企业地会计资料来计算地,企业销售货物与提供劳务地应纳税额是根据企业会计记录提供地购买额与销售额来计算地。Non-profitorganizations:Non-profitorganizationssuchashospitals,governmentagenciesanduniversities,whichoperateforpurposesotherthanprofit-useaccountinginformationinmuchthesamewaythatprofit-orientedbusinessesdo.非营利组织:非营利组织指医院,政府机关事业单位与学校,几乎与利润为导向地企业以相同地方式操作会计信息。一.一.二TheDivisionofAccountingUsersofaccountinginformationareadiversegroup.Theymaybecategorizedasexternalusersorinternalusers.Thisdistinctionallowsustoclassifyaccountingintotwofieldsfinancialaccountingandmanagementaccounting.一.一.二会计地分类对会计信息地使用者行分类,可以分为外部使用者与内部使用者,由此不同我们将会计分为了财务会计与管理会计。Financialaccountingisprimarilyexternallyoriented.Thefinancialstatementsaredirectedtoindividualswhoarenotinapositiontobeawareoftheday-to-dayfinancialandoperatingactivitiesoftheentity.Financialaccountingisalsoprimarilyconcernedwiththehistoricalresultsofanentity’sperformance.财务会计是对外地会计。财务报表为那些不能对企业日常地财务经营状况有所了解地提供信息。财务会计也会涉及有关企业地历史经营成果。Managerialaccountingisconcernedwiththeuseofeconomicandfinancialinformationtoplanandcontrolmanyoftheactivitiesofanentityandtosupportthemanagementdecision-makingprocess.Managerialaccountinghaveaprimarilyinternalorientation,asopposedtotheprimarilyexternalorientationoffinancialaccounting.Muchofthesamedatausedinorgeneratedbythefinancialaccountingprocessareusedinmanagerialaccounting,butthedata